2017 Nebraska Revised Statutes
Chapter 14 - CITIES OF THE METROPOLITAN CLASS
14-812 City property; exemption from taxation, execution; judgments, how paid.

Universal Citation: NE Code § 14-812 (2017)

14-812. City property; exemption from taxation, execution; judgments, how paid.

Lands, houses, money, debts due the city, and property, and assets of every description belonging to any metropolitan city, shall be exempt from taxation, execution, and sale. Judgments against the said city shall be paid out of the judgment fund, or out of a special fund created for the purpose.

Source

  • Laws 1921, c. 116, art. VII, § 12, p. 512;
  • C.S.1922, § 3720;
  • C.S.1929, § 14-812;
  • R.S.1943, § 14-812.

Cross References

  • Constitutional provisions:
  • For constitutional provisions, see Article VIII, section 2, Constitution of Nebraska.

Annotations

  • Municipal waterworks of Omaha is not taxable. City of Omaha v. Douglas County, 96 Neb. 865, 148 N.W. 938 (1914).

  • Term "special fund" refers to a levy made for payment of specific judgments when general levy is insufficient. City of Omaha v. State ex rel. Metzger, 69 Neb. 29, 94 N.W. 979 (1903).

Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.